https://www.taxtmi.com/caselaws?id=117165 Oxidized vegetable oil that has undergone further chemical processing does not fall within the statutory definition of vegetable oil under Section 3(h) of the National Oil Seeds and Vegetable Oils Development Board Act, 1983, because the definition covers oil produced from oilseeds or other plant-origin oil-bearing material but excludes oil subjected to further processing after recovery. Applying the governing precedent, the decisive test is whether the product still answers the statutory description after processing. As the product arose only after additional treatment, it was outside the definition and cess could not be levied on it. en-us Fri, 09 Dec 2005 00:00:00 +0530 Wed, 20 Jun 2012 17:28:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117165 Oxidized vegetable oil that has undergone further chemical processing does not fall within the statutory definition of vegetable oil under Section 3(h) of the National Oil Seeds and Vegetable Oils Development Board Act, 1983, because the definition covers oil produced from oilseeds or other plant-origin oil-bearing material but excludes oil subjected to further processing after recovery. Applying the governing precedent, the decisive test is whether the product still answers the statutory description after processing. As the product arose only after additional treatment, it was outside the definition and cess could not be levied on it. Case-Laws Central Excise Fri, 09 Dec 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117165